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<h1>Delhi GST Act 2017 mandates annual return filing by December 31; audited accounts required under section 35(5) for specific cases.</h1> Every registered person under the Delhi Goods and Services Tax Act, 2017, except specific categories like Input Service Distributors and non-resident taxable persons, must electronically file an annual return by December 31 following the financial year. Those required to audit their accounts under section 35(5) must also submit the audited annual accounts and a reconciliation statement, aligning the declared supplies in the return with the audited financial statement, along with any other prescribed details.